MANJUBEN MUKESH TANDEL Vs. COMMISSIONER OF EXCISE

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. With the consent of the learned Counsel for the parties, heard finally.

(2.) This Petition under Article 227 of the Constitution of India assails the legality, propriety and correctness of an order dtd. 1/2/2022 passed by the Advisor to the Administrator, Union Territory of Dadra, Nagar Haveli and Diu and Daman, whereby the Advisor affirmed the order dtd. 19/5/2020 in Appeal No.6 of 2022 passed by the Collector 'Cum 'Commissioner of Excise, Daman cancelling the excise licences Nos.WS/IMFL/35 and WS/CL/Village/36 in the trade name of Infinity Traders issued in favour of the Petitioner.

(3.) The Petition arises in the backdrop of the following facts :